AB 292

  • California Assembly Bill
  • 2017-2018 Regular Session
  • Introduced in Assembly
  • Assembly
  • Senate
  • Governor

Personal income tax: deductions: qualified pet adoption costs.

Abstract

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceed 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2018, and before January 1, 2023, would allow a deduction, not to exceed $100, under that law for the qualified costs paid or incurred by a taxpayer for the adoption of a qualified pet, as defined, from a qualified animal rescue organization. The bill would make these provisions operative on the effective date of any budget measure that specifically appropriates funds to the Franchise Tax Board for its costs of administering these provisions. This bill would take effect immediately as a tax levy.

Bill Sponsors (9)

Votes


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Actions


Feb 01, 2018

Assembly

From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

Jan 31, 2018

Assembly

Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

May 26, 2017

Assembly

In committee: Held under submission.

Apr 05, 2017

Assembly

In committee: Set, first hearing. Referred to APPR. suspense file.

  • Referral-Committee
APPR APPR. suspense file.

Mar 30, 2017

Assembly

Coauthors revised.

Mar 22, 2017

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Mar 21, 2017

Assembly

Read second time and amended.

Mar 20, 2017

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 1.) (March 13).

Mar 08, 2017

Assembly

Coauthors revised.

Feb 13, 2017

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Feb 03, 2017

Assembly

From printer. May be heard in committee March 5.

Feb 02, 2017

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB292 HTML
02/02/17 - Introduced PDF
03/21/17 - Amended Assembly PDF

Related Documents

Document Format
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Sources

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